998223

SAC Code 998223: GST Rate & Description

Payroll services
SAC Chapter 99 — Services (SAC) 6-digit code 18% GST
Parent codes: 99 — All services 9982 — Legal and accounting services
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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Related SAC codes (16 codes)
998211 Legal advisory and representation services conce… 998212 Legal advisory and representation services conce… 998213 Legal documentation and certification services c… 998214 Legal documentation and certification services c… 998215 Arbitration and conciliation services 998216 Other legal services nowhere else classified 998219 Other legal services nowhere else classified 998221 Financial auditing services 998222 Accounting and bookkeeping services 998223 Payroll services 998224 Other similar services nowhere else classified 998229 Other similar services nowhere else classified 998231 Corporate tax consulting and preparation service… 998232 Individual tax preparation and planning services 998239 Other tax consultancy and preparation services 998240 Insolvency and receivership services

About SAC Code 998223

SAC code 998223 is a 6-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Payroll services.

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 998223?
SAC 998223 refers to: Payroll services. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 998223?
The GST rate for SAC code 998223 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 998223 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 998223 belong to?
SAC code 998223 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).